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Assistant Commissioner, Circle-A, Commercial Taxes, Bharatpur (Rajasthan) and others Versus Bhagwati Building Material Store and other

2016 (10) TMI 13 - RAJASTHAN HIGH COURT

Input Tax Credit - discount/incentive received - sale of goods at a rate lower than the price shown in the VAT invoice - same self question decided by the court already - Held that: - once this Court has already taken a view on the self same controversy by various judgments, and particularly when SLP has been dismissed by the apex court, this court is not inclined to take a different view than what has already been taken, particularly when no distinguishing feature has been pointed out by the le .....

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. For the Petitioner : Tanvi Sahai, Meenal Sahai, RB Mathur For the Respondent : Devendra Kumar, Dinesh Kumar, Deepak Goyal S.B. Sales Tax Revision Petition No. 43 of 2014, S.B. Sales Tax Revision Petition No. 44 of 2014, S.B. Sales Tax Revision Petition No. 45 of 2014, S.B. Sales Tax Revision Petition No. 46 of 201, S.B. Sales Tax Revision Petition No. 47 of 2014, S.B. Sales Tax Revision Petition No. 48 of 2014, S.B. Sales Tax Revision Petition No. 49 of 2014, S.B. Sales Tax Revision Petition N .....

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he goods at a rate lower than the price shown in the VAT invoice keeping in view the discount/incentive received by them from the respective dealers. 2. While the Assessing Officer disallowed the ITC and it was the contention of Revenue that the assessee cannot sell the goods lower than what is shown in the VAT invoice of purchase and simultaneously to claim ITC as per the invoice. However, both the Appellate Authorities have come to a finding that the claim of assessee was just and proper and I .....

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essees relied upon a judgment in the case of CTO v. M/s. Hinger Traders [S.B. Civil (VAT) Revision No.160/2012] wherein coordinate Bench of this court at Principal Seat vide judgment dated 16.9.2013 dismissed the petition of Revenue. It is further contended that the Revenue sought to challenge the said judgment of this court before the apex court and the apex court dismissed the SLP vide order and judgment dated 24.3.2014 in Special Leave to Appeal (Civil) CC 4413/2014. It has also been brought .....

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